Hello Sir/Madam,

I have received EPFO (EPS-95) pension arrears relating to the period 2018 onwards, and the entire arrears were paid during FY 2025–26.

I have the following queries:

  1. Am I eligible to claim relief under Section 89(1) on these EPFO/EPS pension arrears?

  2. Can these EPFO pension arrears be treated in the same manner as salary arrears for the purpose of claiming relief under Section 89(1) of the Income-tax Act?